The development: the first deadline has passed

Status checked on 8 September 2026. France’s Ministry of the Economy confirms that the requirement to receive electronic invoices took effect on 1 September 2026 for businesses within scope, regardless of size. Large and intermediate-sized companies also moved to issuing electronic invoices. For SMEs and microbusinesses, the issuing deadline remains 1 September 2027.

For an SME owner, the immediate priority is to verify the receiving process even if work on issuing is scheduled later. The reform involves more than changing how invoices look.

Check the scope and identify the actual intermediary

DGFiP describes a framework covering, in particular, transactions between VAT-taxable businesses established in France, including those using the small-business VAT exemption. An ordinary PDF sent by email is not the structured process required by the reform. Transactions with individuals or foreign businesses may fall under separate data-reporting requirements and should not be grouped together without review.

According to DGFiP, an approved platform handles the regulated exchanges and data transmission to the administration. Compatible software may connect to such a platform. Identify both roles in your setup: which tool the team uses and which operator actually provides the approved service.

A data-quality task you can start immediately

Datalix’s operational proposal is to test a small end-to-end process. Choose ten representative suppliers and reconcile their identifiers, accounting codes and the people approving purchases. Look for duplicate supplier records, ambiguous trading names and internal codes nobody can explain.

Build an exception list next: an invoice without a recognised order, an unexpected amount, a missing internal recipient or a document already received. Assign each exception to a person and define how resolution is recorded. This organisation adds value even when your software already validates the file format.

Fictional example: avoiding duplicate invoice processing

A fictional company processes 200 supplier invoices each month. During the transition, 15 also arrive as courtesy email copies. Without reconciliation, they could be recorded twice. Checking supplier identifier, invoice number and amount flags them for review without automatically blocking legitimate credit notes or genuinely distinct invoices.

If that review avoids ten minutes of investigation on each of the 15 cases, it represents 150 minutes, or two and a half hours in this scenario. This is an educational assumption, not a guaranteed saving or an observed result for a Datalix customer.

Actions for next week

Prepare a short record with your team and accountant. Every item needs an owner and verifiable evidence, rather than a simple ‘done’ checkbox.

  • Verify actual receipt of an invoice through the chosen process and access by the appropriate employee.
  • Confirm the roles of your software and approved platform using official information and your contract.
  • Check ten supplier records and document any identifier corrections.
  • Test an unusual invoice and the export of information required for accounting reconciliation.
  • Set milestones for issuing in 2027 and assign responsibility for tracking official updates.

Review this news in the context of your business

This article addresses the French framework checked on 8 September 2026. VAT treatment, activities and transaction types can change the applicable obligations. Validate your situation with your accountant and DGFiP resources. The proposed checks help organise your data; they are neither a compliance certification nor a platform recommendation.